[R.O. 2011 §115.250; Ord. No. 009 §§I — II, 11-12-1986; Ord. No. 428A-98 §§I, III, 5-6-1998]
A.
Imposition Of City Sales Tax. Pursuant to the authority
granted by Sections 94.500 through 94.570, RSMo., 1978 as amended,
a City sales tax is hereby imposed on all sellers for the privilege
of engaging in the business of selling tangible personal property
or rendering tangible services at retail to the extent and manner
provided in Sections 144.010 through 144.510, RSMo., as amended, and
the rules and regulations of the Director of Revenue issued pursuant
thereto. The rate shall be one percent (1%) on the receipts from sale
at retail of all tangible personal property or taxable services at
retail within the City limits of the City of Byrnes Mill, Missouri,
if said property and taxable services are subject to taxation by the
State of Missouri under the provisions of Chapter 144, RSMo., 1978
as amended. The tax shall become effective and shall be collected
pursuant to the provisions of Sections 94.500 through 94.570, RSMo.,
as amended, inclusive.
B.
Certification. Within ten (10) days after the approval of
this Section by qualified voters of the City of Byrnes Mill, Missouri,
the City Clerk shall forward to the Director of Revenue of the State
of Missouri by United States Registered Mail or Certified Mail, a
certified copy of this Section together with the certifications of
the election returns, and accompanied by a map of the City clearly
showing the boundaries thereof.
Pursuant to the authority granted by and subject to the provisions
of section 94.575 through Section 94.577, Revised Statutes of Missouri,
a tax for the benefit of the City is hereby imposed upon all sellers
for the privilege of engaging in the business of selling tangible
personal property or rendering taxable services at retail to the extent
and in the manner provided in Section 144.010 through Section 144.525,
Revised Statutes of Missouri, and the rules and regulations of the
Director of Revenue issued pursuant thereto. The rate of the tax shall
be one-half of one percent (1/2 of 1%) on the receipts from the sale
at retail of all tangible personal property or taxable services at
retail within the City, if such property and such services are subject
to taxation by the State under the provisions of Section 144.101 through
Section 144.525, Revised Statutes of Missouri. The tax shall become
effective sometime in 2018, and shall be collected as provided in
Section 94.575 through Section 94.577, Revised Statutes of Missouri.
[1]
Editor's Note: This tax passed at the election on 4-3-2018.
[R.O. 2011 §115.260; Ord. No. 008 §§I — VI, 11-12-1986; Ord. No. 012-86 §1, 12-3-1986; Ord. No. 755-11 §1, 9-22-2011; Ord. No. 805-13 §1, 2-20-2013]
A.
Levy. Every person engaged in the business of supplying
electricity, gas or telephone service for any purpose to consumers
in the City, shall pay to the City a license tax in the sum equal
to three (3%) percent of the gross receipt from such business.
B.
Filing Of Monthly Report Of Gross Receipts. It is hereby made the duty of every person engaged in any of the businesses described in Subsection (A) of this Section to file with the City Clerk a monthly report which shall be a sworn statement showing the gross receipts derived from the transaction of such business in the City during the preceding month.
C.
City Clerk's Authority To Investigate Accuracy. The City Clerk or his/her duly authorized Deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required by Subsection (B), and for such purpose they shall have at all reasonable times access to the books, documents, papers and records of any person making such statement.
D.
When Payable. Every person who shall engage in the businesses described in Subsection (A) hereof, shall pay to the City Clerk on the date of filing of the next monthly report as described in Subsection (B) hereof an amount equal to three percent (3%) of such person's gross receipts from such business for the preceding calendar month as the case may be.
E.
Liability For Other Taxes. The tax required to be paid on businesses described in Subsection (A) hereof, shall be in lieu of any other occupational tax, but nothing herein shall be so construed as to exempt any such person from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person, nor the tax required for sale of anything other than electricity, gas or telephone service, nor shall tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupational tax on any of the businesses described in Subsection (A) hereof.
F.
Penalty — City Attorney Authorized To Collect License Tax And
Penalty By Civil Action. Any person who fails to procure
a license as required under the provisions of this Section shall be
deemed guilty of a misdemeanor and fined a minimum of one hundred
dollars ($100.00) and maximum of five hundred dollars ($500.00) for
each and every day that the offense continues. The City Attorney is
hereby authorized, upon application by the City Clerk, to file any
legal action authorized at law for the collection of license tax and/or
penalties provided for in this Section.
G.
Reaffirming Gross Receipts Tax Upon Electric Corporations. Pursuant to Section 393.275, RSMo., and any and all other applicable
authority, the City shall maintain the tax rate of its business license
taxes on the gross receipts of electric utilities without reduction
notwithstanding any periodic fluctuations in the tariffs of such utility
corporations or any notice thereof including, but not limited to,
notice sent under Section 393.275, RSMo.
Pursuant to the authority granted by and subject to the provisions
of Section 94.510, RSMo., an additional one percent (1%) local sales
tax is hereby imposed upon all retail sales made in the City of Byrnes
Mill, Missouri, which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., and the rules and regulations
of the Director of Revenue issued thereto. Said local sales tax shall
be until repealed by appropriate vote of the voters of the City of
Byrnes Mill, Missouri, and shall be used for the purpose of funding
public safety and shall be in addition to any and all other sales
taxes allowed by law.
[1]
Editor's Note: This tax passed at the election on 6-2-2020.
